Kentucky • KY homestead exemption 2025 • Reviewed September 8, 2026
United States Homestead Exemption 2025 Guide: KY Homestead Exemption 2025 Rules, Savings, Forms and PVA Filing Steps
There is no single federal “United States homestead exemption” for property taxes.
Homestead rules are set by each state. This page focuses on the KY homestead exemption 2025 for Kentucky homeowners.
For the 2025 and 2026 assessment years, Kentucky set the homestead exemption amount at $49,100.
The exemption is filed with the local Property Valuation Administrator, usually called the PVA, in the county where the home is located.
Fast answer
KY Homestead Exemption 2025 Quick Facts
This is a state property-tax exemption, not a federal United States exemption.
The amount is deducted from the assessed value of the qualifying residence.
You must meet the age or disability rule and own, occupy and maintain the home.
The residence must qualify for the tax year as of the January 1 assessment date.
Submit the application to the Property Valuation Administrator in the property’s county.
This is the Kentucky application for exemption under the Homestead/Disability Amendment.
Homestead or assessed value issue → county PVA. Current tax bill or payment issue → county sheriff. Delinquent bill or recorded deed issue → county clerk. Statewide rules and forms → Kentucky Department of Revenue.
Official contacts
Kentucky Homestead Offices, Addresses, Phone Numbers and Roles
Your County PVA
Best for: homestead exemption, disability exemption, assessed value, property record, ownership review and local assessment conference.
Where to file: the PVA office in the Kentucky county where the residence is located.
Common form: Kentucky Form 62A350.
Open Local Officials PageAfter opening: choose the PVA directory link, find your county, then confirm the filing method before sending documents.
Kentucky Department of Revenue
Best for: statewide homestead rules, official forms, property-tax publications and state real property tax rate information.
Main office: 501 High Street, Frankfort, KY 40601
Main phone: 502-564-4581
Real Property Tax, Local Support: 502-564-8338
Open KY DOR Property TaxAfter opening: use Homestead & Disability Exemptions, Property Tax Calendar, Property Tax Rates and Contact Your Local Officials.
County Sheriff
Best for: current-year property tax bills, payment, receipts, discount period, face amount and penalties before transfer to the county clerk.
Important: the sheriff normally does not approve homestead eligibility.
Open Kentucky SheriffsAfter opening: find your county sheriff, search the property tax payment page if available, and compare the bill with the PVA exemption record.
County Clerk
Best for: deeds, liens, recorded documents, delinquent tax bills after transfer, and local board of assessment appeals filing.
Important: deed recording and homestead approval are connected, but they are not the same process.
Open Kentucky County ClerksAfter opening: find your county clerk, choose recording or delinquent tax services, and verify deed recording date, book/page or instrument number.
Open large-county PVA examples
Jefferson County PVA: 531 Court Place, Suite 504, Louisville, KY 40202 • 502-574-6380
Fayette County PVA: Lexington-Fayette Urban County Government area • 859-246-2722
Kenton County PVA: 1840 Simon Kenton Way, Covington, KY 41011 • 859-392-1750
Boone County PVA: Burlington, KY • 859-334-2181
These are examples only. Always file with the PVA for the county where your property is located.
Google Map: Kentucky Department of Revenue
The Department of Revenue provides statewide forms and property-tax guidance from Frankfort.
Your actual homestead application is filed with your county PVA, not with the state office in most homeowner situations.
Use this map for state agency location only. Use your county PVA directory entry for local filing.
Content gaps fixed
What Most KY Homestead Exemption 2025 Guides Miss
It is not a federal exemption: “United States homestead exemption” is a broad search phrase, but Kentucky has its own property-tax rule.
The $49,100 is not a check: the amount reduces assessed value, so actual savings depend on state, county, school, city and special district rates.
The PVA handles filing: the Kentucky Department of Revenue publishes rules and forms, but applications go to the county PVA.
December 31 matters: Form 62A350 says the application must be submitted by December 31 of the year for which exemption is sought.
Disability filing can require annual review: some disabled applicants must apply annually unless an exception applies.
The exemption follows the owner: if the property is sold, the new eligible owner must apply; the exemption does not simply stay with the house.
Tax bills are separate: the sheriff usually collects current bills, while the county clerk handles delinquent bills after transfer.
Assessment appeals are separate: valuation disputes require a PVA conference and local board process, not just a homestead form.
Plain meaning
What Is Homestead Exemption in Kentucky?
In Kentucky, the homestead exemption reduces the taxable assessment of a qualifying owner’s personal residence.
For 2025, the approved amount is $49,100. The same amount also applies for 2026.
If a qualifying home is assessed at $200,000, the taxable assessment example becomes $150,900 before tax rates are applied.
Kentucky property tax rates are often expressed per $100 of assessed value. That is why the exemption savings must be calculated against your local combined rate.
Qualification rules
Who Qualifies for KY Homestead Exemption in 2025?
You must be at least 65 during the tax period or classified as totally disabled under an eligible program.
The applicant must own the property or have a qualifying taxable ownership interest.
The property must be maintained as the applicant’s personal residence.
Submit Form 62A350 and required proof to the PVA in the county where the home is located.
Age 65 rule
For married owners, the age requirement can be met when either spouse is at least 65.
After an age-based application is filed and accepted, it generally remains valid for later years while the original applicant owns and lives on the property.
Only one exemption
The application oath states that the applicant will not claim the exemption for any other property in Kentucky or another state.
Sold or transferred property
If title to exempted property is transferred, the transfer must be reported to the PVA.
A new buyer must apply for the exemption if eligible.
Before filing
Documents and Details to Prepare Before Applying
Use the Kentucky application for exemption under the Homestead/Disability Amendment.
The PVA may need the residence address, parcel, map number, account number or legal description.
The state form lists several accepted age-verification examples.
Use county clerk records if ownership is unclear in the PVA record.
Disabled applicants need proof of total disability and disability payments for the required assessment period.
The form asks whether you have applied for or receive homestead exemption elsewhere.
Official Kentucky Form 62A350
Use this form for the Kentucky homestead or disability exemption application.
Open Form 62A350 PDFAfter opening: fill in county, owner name, applicant date of birth, residence address, ownership type and exemption-location question. Sign the affidavit and send the form to your county PVA.
Kentucky Department of Revenue homestead page
Use this state page to verify the 2025–2026 exemption amount, age rule, disability rule and PVA filing requirement.
Open KY DOR Homestead ExemptionAfter opening: review the age and disability sections, then use the Find My PVA link to contact your county office.
Filing workflow
How to Apply for KY Homestead Exemption 2025
-
Confirm that the home is in Kentucky.
Use this page for Kentucky property only. Other states use different homestead rules.
-
Find your local PVA.
The PVA in the property’s county receives the homestead application.
Open Contact Local OfficialsAfter opening: choose the PVA directory link, find your county, and check whether your PVA accepts online, email, mail or in-person filing.
-
Search the property record.
Use the county PVA property search if available and confirm owner name, address, parcel and exemption status.
-
Complete Form 62A350.
Use the Kentucky Department of Revenue form and answer every ownership, residence and eligibility question.
-
Attach proof.
Add age proof, residence proof, ownership proof or disability proof based on your eligibility category.
-
Submit and save proof.
Keep the signed form, attachments, email receipt, upload confirmation, postal proof or stamped copy.
Form 62A350 says the application must be submitted by December 31 of the year for which the exemption is sought. File earlier so the exemption can be reflected correctly before bills and corrections become harder.
Savings math
How Much Does the Kentucky Homestead Exemption Save in 2025?
The 2025 Kentucky homestead exemption reduces assessed value by $49,100.
Your actual savings depend on the combined property tax rates for your county, city, school district, library, fire district or other local taxing districts.
Kentucky’s 2025 state real property tax rate was 10.6 cents per $100 of assessed value. Local rates are added separately.
Simple example
Assessed value before exemption: $200,000.
2025 Kentucky homestead exemption: −$49,100.
Taxable assessment after exemption: $150,900.
If your combined rate were $1.25 per $100, the estimated savings would be about $613.75.
Open simple Kentucky savings calculator
Taxable assessment after exemption: $150,900.00
Estimated tax before exemption: $2,500.00
Estimated tax after exemption: $1,886.25
Estimated savings: $613.75
Kentucky property tax rates
Use the official rate resources to verify state and local rates for the property’s tax year.
Open Property Tax RatesAfter opening: choose the current rate book or rate table, find the county and taxing district, then use the combined rate to estimate exemption savings.
Disability rules
Kentucky Disability Homestead Exemption Rules
A homeowner may qualify based on total disability instead of age.
The disability classification must be under a program authorized or administered by a U.S. government agency or a retirement system inside or outside Kentucky.
The homeowner must also receive payments pursuant to the disability for the entire assessment period.
Annual filing may apply: disability-based applicants generally reapply annually unless an exception applies.
Common exceptions: service-connected disabled veteran, Social Security total and permanent disability, or Kentucky Retirement Systems total and permanent disability.
Status change must be reported: if disability status changes and benefits stop, report it to the PVA.
Supplemental bill risk: the form warns that failure to report disability changes can lead to supplemental bills for up to five years.
Kentucky homestead and disability application
Use the same Form 62A350 for age-based and disability-based homestead applications.
Open Disability Application FormAfter opening: complete the residence and ownership sections, attach disability classification and payment proof, sign the affidavit, and submit to your county PVA.
Special ownership issues
Mobile Homes, Condos, Joint Owners, Trusts and Multi-Family Ownership
Kentucky Form 62A350 asks for the type of residential unit and the type of ownership.
This matters when the residence is a mobile home, condominium, duplex, apartment building, joint ownership, equitable title or stock/membership interest.
Joint ownership: the exemption can be limited to the applicant’s assessed interest when ownership is partial.
Stock or membership ownership: the form explains that the exemption may be proportioned to the ownership share in the structure.
Mobile home: check whether the home and land are assessed together or separately by the local PVA.
Trust or estate issue: contact the PVA and county clerk before assuming the applicant’s ownership interest is documented correctly.
After filing
How to Check KY Homestead Exemption Status
Confirm the application was actually received by your county PVA.
Look for homestead, disability, owner and taxable assessment details.
Compare the sheriff tax bill with the PVA record after rates are applied.
Contact the PVA if the exemption is missing or assigned to the wrong property.
If the bill looks wrong, contact the PVA and sheriff during the normal bill period. Once delinquent bills transfer to the county clerk, penalties and extra steps may apply.
Tax bills
Kentucky Property Tax Bill, Payment and Delinquent Tax Timeline
After local taxing districts adopt their rates, tax bills are delivered to the county sheriff for mailing.
The Kentucky property tax calendar provides for delivery of tax bills to the sheriff by September 15, although many counties mail bills later.
Discount period: when bills are mailed by October 1, taxpayers generally have until November 1 to pay with a 2% discount.
Face amount: the face amount is generally due from November 2 through December 31.
January penalty: unpaid bills generally receive a 5% penalty in January.
After January 31: Kentucky’s collection guide describes a 10% penalty and a 10% sheriff’s add-on fee.
Transfer to clerk: unpaid bills transfer to the county clerk after close of business on April 15 in the normal schedule.
Kentucky collection process
Use this state guide to understand sheriff collections, delinquent transfers, clerk processing, penalties and tax-sale timing.
Open Collection ProcessAfter opening: compare the state collection schedule with your county sheriff’s bill, because counties can use adjusted local collection dates.
Appeal route
Homestead Filing vs. Kentucky Assessment Appeal
A homestead application is not the same as a value appeal.
File the homestead form when the issue is age, disability, ownership, residence or exemption status.
Use the assessment appeal process when the fair cash value, property characteristics or assessment appears wrong.
Homestead or disability issue
Use this path if the exemption is missing, denied, not updated after a transfer or tied to the wrong property.
Start with Form 62A350 and your county PVA.
Value or assessment issue
Use this path if the home’s value, property characteristics, ownership record or classification appears wrong.
Start with a conference with the PVA during the tax roll inspection period.
Kentucky property tax calendar and appeals
Use this official guide for the inspection period, PVA conference, local board appeal and evidence requirements.
Open Property Tax CalendarAfter opening: review the real estate calendar, inspection period, PVA conference requirement and county clerk appeal deadline for the current year.
Kentucky Board of Tax Appeals
Use this state appeal forum only after the local board process when a further appeal is allowed.
Open Board of Tax AppealsAfter opening: read the tax appeal instructions, representation rules and filing requirements before sending a petition.
Local differences
Why Kentucky Homestead Savings Differ by County and City
The exemption amount is statewide, but the final tax savings are local.
A home in Louisville, Lexington, Bowling Green, Owensboro, Covington, Frankfort, Paducah, Pikeville or rural Kentucky can have a different combined tax rate.
Two homes with the same $49,100 exemption can have different savings because local rates, city boundaries, school districts, special districts and assessment values can differ.
Decision path
What Should You Do Next?
If you turned 65 in 2025: complete Form 62A350 and submit age proof to your county PVA.
If only one spouse is 65: ask the PVA to review the age rule because one qualifying spouse can satisfy the age requirement.
If you are totally disabled: gather disability classification and payment proof before applying.
If the home was sold or transferred: report the transfer to the PVA and make sure the new owner applies if eligible.
If the tax bill is high but exemption is correct: review tax rates, assessed value and appeal timing, not only the exemption line.
If the exemption is missing: contact the PVA with the signed application, proof documents and property account information.
If the bill is delinquent: contact the sheriff first during the collection period, then the county clerk after transfer.
Important caution
Independent Information, Tax Caution and Property-Records Notice
This page is independent informational content for Kentucky homeowners.
It is not the official website of the Kentucky Department of Revenue, any county PVA, county sheriff, county clerk, fiscal court, school district or government agency.
It is not legal advice, tax advice, an official assessment notice, an official tax bill, an exemption approval or an appeal decision.
Verify forms, deadlines, rates, eligibility rules, office hours and local filing methods directly with your county PVA and official state sources.
Property-record information should not be used for employment screening, tenant screening, credit eligibility, insurance underwriting or any other FCRA-regulated decision.
FAQs
KY Homestead Exemption 2025 FAQs
What is the KY homestead exemption for 2025?
The KY homestead exemption for 2025 is a property-tax benefit that reduces the assessed value of a qualifying Kentucky residence by $49,100.
Is the Kentucky homestead exemption a federal United States exemption?
No. There is no single federal homestead property-tax exemption. Kentucky sets its own homestead exemption rules for Kentucky property taxes.
Who qualifies for the Kentucky homestead exemption?
A homeowner may qualify if they are at least 65 during the tax period or are classified as totally disabled and meet Kentucky ownership, occupancy and residence requirements.
How much is the Kentucky homestead exemption for 2025 and 2026?
The Kentucky Department of Revenue set the homestead exemption amount at $49,100 for the 2025 and 2026 assessment years.
Where do I file the KY homestead exemption application?
File the application with the Property Valuation Administrator in the Kentucky county where the residence is located.
What Kentucky form is used for homestead exemption?
Kentucky Form 62A350 is the Application for Exemption Under the Homestead/Disability Amendment.
What is the deadline for Kentucky homestead exemption?
Form 62A350 states that the application must be submitted to the county PVA by December 31 of the year for which the exemption is sought.
Does the Kentucky homestead exemption automatically transfer when a home is sold?
No. The exemption is tied to the qualifying owner. If the property is sold, the new owner must apply if eligible.
Do disabled Kentucky homeowners have to apply every year?
Disability-based applicants may need to apply annually unless they meet an exception, such as certain service-connected veteran, Social Security or Kentucky Retirement Systems disability determinations.
Who collects Kentucky property tax bills?
The county sheriff usually collects current property tax bills. Delinquent bills are transferred to the county clerk after the normal collection period.
Official resources